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    <title>2017 (9) TMI 233 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the service tax demand on the additional commission received by the appellant, considering it as income for providing Business Auxiliary Services to the company. The appellant&#039;s argument that the amount was a discount, not payment for services, was rejected. The Tribunal found that the appellant&#039;s activities were crucial for the company&#039;s marketing strategy, qualifying as services falling under Business Auxiliary Services. The appeal was dismissed on 4th August 2017, affirming the tax liability.</description>
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      <title>2017 (9) TMI 233 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=347476</link>
      <description>The Tribunal upheld the service tax demand on the additional commission received by the appellant, considering it as income for providing Business Auxiliary Services to the company. The appellant&#039;s argument that the amount was a discount, not payment for services, was rejected. The Tribunal found that the appellant&#039;s activities were crucial for the company&#039;s marketing strategy, qualifying as services falling under Business Auxiliary Services. The appeal was dismissed on 4th August 2017, affirming the tax liability.</description>
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      <pubDate>Fri, 04 Aug 2017 00:00:00 +0530</pubDate>
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